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Section 16(4) of the CGST Act, 2017 sounds like a nightmare to taxpayers whose Input Tax Credit is disallowed by the Department.
Since the inception of GST Era, we have been witnessing the confusion in the trade regarding applicability of cross charge and Input Service Distribution (hereinafter referred as "ISD") for the common input services received by taxpayer which will be used by receiving unit as well as distinct person registered under section 25 of the CGST Act, 2017.
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